53 Pa. Stat. § 895.502
The determination provided for in this chapter shall be made for a municipality taking into account all pension plans which the municipality has established and maintains, except those created after the last biennial actuarial valuation date. The initial actuarial valuation report for any plan shall not be recognized in the determination of a municipality's distress level. If the municipality filed an actuarial valuation report for any pension plan in the prior reporting period, that valuation report shall control the determination of distress without regard to the funding status of any newly established plan. If no other plan was previously maintained by a municipality, the newly established plan shall be assigned a distress score of 0.
53 P.S. § 895.502